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2014 Supreme(Ker) 322

K.VINOD CHANDRAN
O. N. Guganbabu, Proprietor City Express, LPG Transport Contractors – Appellant
Versus
Commercial Tax Officer – Respondent


Advocate Appeared
For the Petitioner:E.P. Govindan, G. Deepa, Advocates.
For the Respondents: R1 & R2, Shoba Annamma Eapen, Government Pleader.

JUDGMENT

1. The petitioner was aggrieved with Ext.P1 notice issued, against the driver of a vehicle bearing Registration No.KA-01D/2199, which admittedly belongs to the petitioner; who is the registered owner. The notice was issued for reason of an earlier transit pass issued on 23.02.2014, not having been surrendered at the exit check post. The transport then and now was of the very same goods being Liquid Petroleum Gas (LPG), belonging to the Hindustan Petroleum Corporation Limited. The LPG was transported from Mangalore to Madurai and had been issued at the earlier instance, with a transit pass at the entry check post being Manjeswaram. The transit pass was not surrendered at the exit check post.

2. The petitioner's grievance is with respect to the detention of the present transit, which is supported by Ext.P6 invoice. The petitioner contends that not even a notice under Section 47(2), was issued and the detention is illegal. This Court by an interim order dated 11.06.2014 directed release of the vehicle, and issuance of transit pass as also sought for explanation from the officer as to how the goods could be detained on the basis of a notice issued as evidenced in Ext.P1.

3. Th



















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